GroundRules
12 Del. C. § 2351: Definitions.
Where this section sits in the code
- Title 12. Decedents’ Estates and Fiduciary Relations
- Administration of Decedents’ Estates
- CHAPTER 23. Accounting and Distribution
- Subchapter IV. Nondomiciliary Decedents’ Estates
As used in this subchapter:
(1) “Death tax” and “death taxes” include inheritance and estate taxes and any taxes levied against the estate of a decedent upon the occasion of the decedent’s death.
(2) “Domiciliary state” means the jurisdiction in which the decedent was domiciled at the time of the decedent’s death.
Collected 2026-09-05T23:02:15Z. Source file · JSON